Western Pyrotechnic Association INC

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Organization is formed to (1) promote and encourage the safe, legal and artful use of pyrotechnics, (2) promote the legal productions and sale of high quality pyrotechnics, (3) channel the creative energies of talented people into design, productions and display of high quality pyrotechnics through training, demonstration, sharing of knowledge and the example of the membership.

501(c)(7) social or recreational club; gifts are not tax-deductible as charitable contributions.
Run by 85 volunteers.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · People: Part I, lines 5–6

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FY2024 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(7)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
No
Donations are not tax-deductible
Worth a look: the IRS does not list gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
4 of 5
filings with a surplus
Average surplus $14K a year · 20% of revenue · last 5 filings
Fine: a surplus in 4 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Pay to officers and key staff
$2K
to officers and key staff · 3% of spending
Looks good: pay to officers and key staff is 3% of spending; 15% or less.
Pt VII · Sec A
22 mo
of spending, in cash
Looks good: 21.9 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$55K
29% of total assets
Looks good: liabilities are 29% of assets; 50% or less.
Pt X · Ln 26
Independent board members
0
of 4 voting members
Concern: none of 4 voting members are independent.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$74K
+313% vs prior year
Spent
$75K
Net assets
$135K
By yearFY2020–FY2024
Revenue
$74K
FY2024▲ +313%
Tap a bar for its year
Revenue by fiscal year
FY2020$65K
FY2021$78K
FY2022$75K
FY2023$65K
FY2023$18K
FY2024$74K
Expenses
$75K
FY2024▲ +68%
Tap a bar for its year
Expenses by fiscal year
FY2020$60K
FY2021$45K
FY2022$45K
FY2023$61K
FY2023$45K
FY2024$75K
Net assets
$135K
FY2024▼ -0.7%
Tap a bar for its year
Net assets by fiscal year
FY2020$96K
FY2021$128K
FY2022$158K
FY2023$162K
FY2023$136K
FY2024$135K

From the FY2024 Form 990 · see the original

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Is it real?

Yes. Exemption reinstated (2017-08-15). Per the IRS revocation list. Latest filing on record: FY2024. IRS ruling in Nov 2019.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Who runs it and what they're paid

8 people listed on the 990; $2K paid to officers and key staff.

Part VII, Section A · reportable compensation
Vice President
$595Pt VII · Sec A
President
$595Pt VII · Sec A
Communications
$595Pt VII · Sec A
Secretary/Treasurer
$595Pt VII · Sec A
Director (term Ended June 2024)
$0Pt VII · Sec A
Treasurer (term Ended March 2024)
$0Pt VII · Sec A
Communications (former)
$0Pt VII · Sec A
President (former)
$0Pt VII · Sec A

Dennis Miele’s $595 as Secretary/Treasurer is at the 4th percentile of top reported officer pay among 98 <$100K recreation & sports nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 8 named individuals · Part VII

NameFY2024FY2023FY2023FY2022FY2021FY2020
Dennis Miele$595$595$595$595$595$595
Lonny Ross$595$595$595$595$595—
Ellen Webb$595—————
Mark Devon$595—————
Kevin Mather—$595$595$595$595$595
Tamara Struminger—$595$595$298——
Heather Dicks—$595$595———
Tackett Austin————$595$595

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Western Pyrotechnic Association INC executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo
  • Loans to or from officersSch L · Pt II1 listed

Programs and updates

Promotes safe, legal, and artful pyrotechnics through training and sharing knowledge.

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Provided by the organization

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3 programs · in their own filed words · FY2024
01

The program is a series of seminars, trade shows, class c and pyrotechnic supply vendor hosting, open class c and class b shooting, BBQ'S, afterglow parties, and other activities. WWB is the premier pyrotechnic event, and people come to the winter blast from across the globe.

Pt IX · col B
02

Do it is a spin-off of an event first held in 1998. This event came from the need to have a second event during the year geared more towards the hobbyist. This event is geared towards those who like to develop and create pyrotechnic items.

Pt IX · col B
03

A dry-camp event for more experienced pyrotechnicians who want a more in depth experience.

Pt IX · col B

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$74K
Ln 12
Fees for servicesLn 2g$60K
Gifts and grantsLn 1h$18K
Investment incomeLn 3$15
Money outPt IX
$75K
Ln 25
Owns and owesPt X
$135K
net assets · Ln 32
Cash and savingsLn 1–2$136K
Total assetsLn 16$190K
LiabilitiesLn 26$55K
PeoplePt VI, VII
8
listed · VII A
PaidVII A4
Voting boardVI 1a4
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$18K
Noncash giftsLn 1g$4K
Fundraising eventsLn 1c$4K
Fees for servicesLn 2g$60K
Investment incomeLn 3$15
Total revenueLn 12$74K
Assets in detailPt X, end of year
CashLn 1$91K
SavingsLn 2$46K
Cash and savings togetherLn 1–2$136K
Land, buildings, equipmentLn 10c$2K
Other assetsLn 15$125
Total assetsLn 16$190K
LiabilitiesLn 26$55K
Net assetsLn 32$135K
OperationsPt I, VI
EmployeesI 50
VolunteersI 685
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$116K$136K
Land, buildings, equipmentLn 10c$163$2K
Total assetsLn 16$180K$190K
LiabilitiesLn 26$44K$55K
Net assetsLn 32$136K$135K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Management feesLn 11a$2K
Other fees for servicesLn 11g$10K
Office expensesLn 13$9K
Information technologyLn 14$7K
Depreciation, depletion and amortizationLn 22$7K
InsuranceLn 23$39K
Total functional expensesLn 25$75K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $74K$75K−$942$135K 990 PDF
FY2023 $65K$61K$5K$162K 990 PDF
FY2022 $75K$45K$30K$158K 990 PDF
FY2021 $78K$45K$33K$128K 990 PDF
FY2020 $65K$60K$5K$96K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2024 990 (6 parts)
Part I · Summary $73,696 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $0$18,364
I-9 Program service revenuePrior year $26,509$60,473
I-10 Investment incomePrior year $101$15
I-11 Other revenuePrior year −$8,785−$5,156
I-12 Total revenuePrior year $17,825$73,696
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $0$0
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $44,509$74,638
I-18 Total expensesPrior year $44,509$74,638
I-19 Revenue less expensesPrior year −$26,684−$942
Part VI · Governance 0 of 4 board members independent, 4 to look at
VI-1a Voting members of the governing body4
VI-1b Independent voting members0
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $73,696 across 8 lines filed
Lines not itemized here account for $7,050 of total revenue; see the IRS return.
VIII-1c Fundraising events$4,000
VIII-1f All other contributions, gifts and grants$14,364
VIII-1g Noncash contributions (included above)$4,000
VIII-1h Total contributions, gifts and grants$18,364
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $60,473$60,473
VIII-3 Investment incomeExcluded from tax $15$15
VIII-8 Net income from fundraising eventsExcluded from tax −$12,206−$12,206
VIII-12 Total revenueRelated to mission $67,523 · Unrelated business $0 · Excluded from tax −$12,191$73,696
Part IX · Statement of functional expenses $74,638 across 6 lines filed
IX-11a Management fees$2,380
IX-11g Other fees for services$9,685
IX-13 Office expenses$9,298
IX-14 Information technology$6,915
IX-22 Depreciation, depletion and amortization$6,977
IX-23 Insurance$39,383
IX-25 Total functional expenses$74,638
Part X · Balance sheet $189,522 assets, 14 lines filed
X-1 Cash, non-interest-bearingStart of year $18,980$90,566
X-2 Savings and temporary cash investmentsStart of year $97,015$45,674
X-4 Accounts receivableStart of year $5,350$0
X-8 Inventories for sale or useStart of year $3,650$3,650
X-9 Prepaid expenses and deferred chargesStart of year $22,181$21,757
X-10c Land, buildings and equipment, netStart of year $163$2,042
X-14 Intangible assetsStart of year $32,414$25,708
X-15 Other assetsStart of year $0$125
X-16 Total assetsStart of year $179,753$189,522
X-17 Accounts payable and accrued expensesStart of year $43,599$27,831
X-25 Other liabilitiesStart of year $467$0
X-26 Total liabilitiesStart of year $44,066$54,777
X-32 Total net assets or fund balancesStart of year $135,687$134,745
X-33 Total liabilities and net assetsStart of year $179,753$189,522
Part XI · Reconciliation of net assets $134,745 net assets at year end
XI-1 Total revenue$73,696
XI-2 Total expenses$74,638
XI-3 Revenue less expenses−$942
XI-4 Net assets at start of year$135,687
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$134,745

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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